Frequently asked questions

The Washington Working Families Tax Credit is a refund of retail sales or use tax for low-to-moderate income Washington residents who meet certain eligibility requirements.

No. You do not have to have claimed or received the federal Earned Income Tax Credit but must meet all eligibility requirements for it. You must also file a federal tax return for the year you are claiming the WFTC credit.

If you would have met all the requirements for the EITC, but are filing with an Individual Taxpayer Identification Number (ITIN), you can still qualify for the Working Families Tax Credit.

The Working Families Tax Credit amount is dependent on the income level and number of qualifying children an applicant can claim. The maximum number of children that an applicant can claim is three. The minimum credit for eligible applicants is $50, regardless of the number of qualifying children. The actual amount received varies depending on income and qualifying children. Not all applicants will qualify.

The Working Families Tax Credit is not the same as the Federal Advanced Child Credit. The Working Families Tax Credit is administered by Washington State Department of Revenue. For information about the Federal Advanced Child Credits call the Internal Revenue Service (IRS). The phone number for the IRS is 1-800-829-1040.

We have formed a Community Outreach Advisory Committee to serve as a voice for the customer and provide feedback on the implementation of the Working Families Tax Credit. In addition, we have held listening sessions to gather input directly from community members and organizations. View the Listening Session Reports.

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SecureAccess Washington (SAW) is a single sign-on account to access over 300 Washington state services. It provides login security, such as multi-factor authentication (sends a code to your cell phone or email) and allows you to access multiple accounts to access state services.

The Working Families Tax Credit program uses SecureAccess Washington, or SAW. SecureAccess Washington is a single sign-on account to access over 300 Washington state services. It provides login security, such as multi-factor authentication (sends a code to your cell phone or email) and allows you to access multiple accounts to access state services.

No. Information submitted to the Department of Revenue (DOR) for purposes of claiming the Working Families Tax Credit will not be shared with any federal agencies, unless authorized by statute: “The department shall protect the privacy and confidentiality of personal data of refund recipients in accordance with chapter 82.32 RCW”.  Read the complete statute here: RCW 82.08.0206. 

Additionally, information provided to DOR in applying for the WFTC is considered confidential tax information and DOR may only disclose it as authorized by RCW 82.32.330. This includes information about citizenship or immigration status, which DOR is prohibited from disclosing by law. See RCW 43.17.425.

We share data with select state agencies when there is a benefit to the administration of the Working Families Tax Credit program or our customers. 

If eligibility for the Working Families Tax Credit also qualifies you for other benefits or incentives, we want to make it easier for you to get them by sharing select data with the agency administering those programs. 

State and federal laws allow the agency to provide data about the WFTC program in certain circumstances.

Revenue only shares data when the other party: 

• Can legally receive the information. 
• Has a lawful reason for using it. 

Revenue does not provide personal information for: 

• Information about citizenship or immigration status, which Revenue is prohibited from disclosing by law unless disclosure is required (Grand jury subpoena/court order). See RCW 43.17.425. 
• Marketing, surveys, or commercial purposes.  

Data shared will be limited to the amount needed and allowable by law.

Revenue uses data sharing agreements, legally binding contracts, with other agencies that list the conditions for using the data and the penalties for disclosing it, whether intentional or unintentional. (See: RCW 19.02.115(6); RCW 82.32.330(6); RCW 84.08.210(4)) 

To learn more about rule making visit: 

• Department of Revenue's rule making process
• Rule making FAQs
• Summary of Bill Draft
• Full Bill Draft

Individuals and families are eligible for the Working Families Tax Credit if they meet all of the following requirements for the tax year they're claiming the credit:

• Have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
• Lived in Washington a minimum of 183 days (over half the year).
• Are at least 25 and under 65 years of age OR have a qualifying child.
• Filed a federal tax return the year before they claim the credit.
• Eligible to claim the federal Earned Income Tax Credit (EITC) on their tax return (or would meet the requirements for EITC but are filing with an ITIN). ​​​​
  • Go to www.irs.gov/EITC to learn more.
• Meet certain income requirements.

No, you do not have to be currently employed to receive the credit. However, you must have earned income for the tax year you're claiming the credit.

The Working Families Tax Credit is dependent on the number of qualifying children and income level. The minimum credit is $50, regardless of the number of qualifying children. See table for estimates based on the income eligibility thresholds.

To qualify for this credit, you must be a resident of Washington, which means that you must be physically present and reside in Washington for at least 183 days during the tax year. Applicants not physically present in Washington state for at least 183 days are not eligible for the credit.

If you are in the military, and live outside of Washington state, but are married filing jointly, and have a spouse that resides in Washington, you’re still eligible and should apply.

Yes. If you are married filing jointly on your federal tax return, only the primary applicant must be a resident of Washington for at least 183 days to be eligible for the credit.

Yes. An individual who is physically present and resides in Washington for at least 183 days and does not commute back to their state of residence will generally be considered to “reside” in Washington and is a Washington resident for WFTC residency purposes.

Yes. The term “reside” does not require that an individual have a physical address in Washington, just that Washington is the place they reside. If you are experiencing homelessness, you may check the box that you are opting out of providing your primary residence.

Individuals or their families who are experiencing homelessness may demonstrate that they “reside” in Washington by providing proof of their residency via a letter from a community organization or shelter affirming: (1) the community organization or shelter knows and can identify the individual, (2) the individual has resided in a particular area in Washington (which the organization or shelter will describe), and (3) the individual has resided in this area at least 183 days during the period for which the credit is being claimed.

The income limits are based on the federal Earned Income Tax Credit (ETIC). View the current income limits.
Note: These thresholds change each year and will be updated on the IRS’s website.

Unearned income is personal income that is gained from sources unrelated to employment. The following are examples of sources that are not considered earned income:

• Nontaxable employee pay.
• Dependent care benefits.
• Adoption benefits.
• Basic housing allowance.

Disability insurance payment (paid premiums).

• Interest.
• Dividends.
• Pensions.
• Annuities.
• Social security.
• Railroad retirement benefits.
• Alimony.
• Child support.
• Welfare benefits.
• Workers’ compensation benefits.
• Unemployment compensation.
• Nontaxable foster care payments.
• Veterans’ benefits.
• VA rehabilitation payments.
• Inmate income.

No. A qualifying child’s income is not a factor in your AGI.

Yes, having foreign income and filing form 2555 disqualifies you from receiving the Working Families Tax Credit.

Yes, but investment income cannot exceed $11,600 for applicants filing single or jointly. Examples of investment income include:

• Interest.
• Dividends.
• Rental income.
• Royalty income.
• Capital gains.
• Cryptocurrency interest.

Yes. If you receive strike benefits from your Union, you must include payments as earned income to determine your eligibility for the program.

No. Any income you receive while in any penal institution (inmate income), work release program, and/or halfway house is not earned income.

Alimony or spousal support you receive is not considered earned income.

Including combat pay can increase or decrease the credit amount received from the federal government. As such, you are allowed to include your combat pay if it increases your credit or leave it out if it decreases your credit.

If you are retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Minimum retirement age is generally the earliest age at which you can receive a pension or annuity if you were not disabled.

Also, combat pay can be earned or unearned income. Taxpayers are allowed to include their combat pay if it increases their credit or leave it out if it decreases their credit.

If you file a joint tax return, your spouse’s income is combined with your income to determine if you and your spouse meet the income requirements.

It may depend on when you divorced, and how you file your federal taxes. If you were married more than half of the year, your ex-spouse’s income could be earned income for WFTC purposes.

You can apply using the following methods:

Online. On the Apply tab select Apply online or click Log in button from the Get help page. 

By paper.

• Hover over Apply and select Apply by paper from the drop down
• Find a local DOR field office:
  • Bellingham - 1904 Humboldt Street
  • Bothell - 12100 Northeast 195th St Suite 100
  • Kent - 20819 72nd Ave South Suite 680
  • Port Angeles - 734 E First St Suite B
  • Richland - 1657 Fowler Street
  • Seattle - 2101 4th Ave Suite 1400
  • Spokane - 1330 N Washington Suite 5600
  • Tacoma - 3315 S 23rd St Suite 300
  • Tumwater - 6500 Linderson Way SW
  • Vancouver - 8008 NE 4th Plain Blvd Suite 320
  • Wenatchee - 630 N Chelan Ave Suite B3
  • Yakima - 3703 River Rd Suite 3
• Mail paper applications to:
  • Washington State Department of Revenue
    Attn: Working Families Tax Credit Division
    PO Box 47468
    Olympia, WA 98504-7468
• Community-based organizations – These organizations have partnered with us to provide local assistance and raise awareness about the Working Families Tax Credit. They can provide education and help with filling out applications. Find an organization near you.
• Other resources – You can also check if you qualify for free tax preparation from the Volunteer Income Tax Assistance (VITA) or the American Association of Retired Persons (AARP) centers. Find additional free resources.

Yes, the online and paper application is available in Spanish.
The paper application is also available in Arabic, Traditional and Simplified Chinese, Khmer, Korean, Marshallese, Russian, Somali, Tagalog, Ukrainian, and Vietnamese.

You can use your phone’s browser to submit an application.

The Working Families Tax Credit program uses SecureAccess Washington, or SAW. SecureAccess Washington is a single sign-on account to access over 300 Washington state services. It provides login security, such as multi-factor authentication (sends a code to your cell phone or email) and allows you to access multiple accounts to access state services.

No. Information submitted to the Department of Revenue (DOR) for purposes of claiming the Working Families Tax Credit will not be shared with any federal agencies, unless authorized by statute: “The department shall protect the privacy and confidentiality of personal data of refund recipients in accordance with chapter 82.32 RCW”.  Read the complete statute here: RCW 82.08.0206. 

Additionally, information provided to DOR in applying for the WFTC is considered confidential tax information and DOR may only disclose it as authorized by RCW 82.32.330. This includes information about citizenship or immigration status, which DOR is prohibited from disclosing by law. See RCW 43.17.425.

We share data with select state agencies when there is a benefit to the administration of the Working Families Tax Credit program or our customers. 

If eligibility for the Working Families Tax Credit also qualifies you for other benefits or incentives, we want to make it easier for you to get them by sharing select data with the agency administering those programs. 

State and federal laws allow the agency to provide data about the WFTC program in certain circumstances.

Revenue only shares data when the other party: 

• Can legally receive the information. 
• Has a lawful reason for using it. 

Revenue does not provide personal information for: 

• Information about citizenship or immigration status, which Revenue is prohibited from disclosing by law unless disclosure is required (Grand jury subpoena/court order). See RCW 43.17.425. 
• Marketing, surveys, or commercial purposes.  

Data shared will be limited to the amount needed and allowable by law.

Revenue uses data sharing agreements, legally binding contracts, with other agencies that list the conditions for using the data and the penalties for disclosing it, whether intentional or unintentional. (See: RCW 19.02.115(6); RCW 82.32.330(6); RCW 84.08.210(4)) 

Yes. You can use your valid ITIN to apply for the WFTC program.

You can file Form W-7, Application for the Internal Revenue Service (IRS) Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must also include original documentation or certified copies from an issuing agency to prove identity and foreign status. For more information about how to apply, visit www.irs.gov/individuals/how-do-i-apply-for-an-itin.

The Individual Taxpayer Identification Number (ITIN) is a tax-processing number issued by the Internal Revenue Service (IRS) to ensure that people—including undocumented immigrants—can file their taxes regardless of their immigration status.
A valid ITIN is one that was issued by the IRS and has not been revoked or expired. 

An ITIN is primarily for purposes of filing federal taxes, but there are other benefits, including eligibility for WFTC. Some institutions will accept an ITIN to open a bank account, get a driver’s license, apply for loans, obtain a credit card, etc.

If your ITIN was not included on a U.S. federal tax return at least once for the previous three tax years, your ITIN will expire on December 31st of the fourth year. For more information about expired ITIN numbers, visit www.irs.gov/individuals/itin-expiration-faqs.

Yes. The WFTC application must be submitted the year the tax return is due or within three-years after that. If the IRS has received your ITIN application, your WFTC application will be accepted as timely if it is filed the year the tax return is due or within three-years after that even if your ITIN has not yet been issued. However, your application will not be processed, or the refund issued until you receive your ITIN from the Internal Revenue Service (IRS). Once the IRS issues the ITIN, you can contact the WFTC program with this information so your application can be processed. 

For ITIN filing assistance, you can contact the following community partners:

• PIM Savvy
• Nuestra Raices Centro Comunitario
• BMAC
• Equity Institute
• Pacific County Immigrant Support
• UWKC

These organizations provide support and guidance for ITIN applications.

No. U.S. Citizenship and Immigration Services (USCIS) has been very clear that tax credits, including the Earned Income Tax Credit (EITC) and the Child Tax Credit (CTC), are not considered in the public charge assessment. This would also include the WFTC.
The Working Families Tax Credit statute similarly states that this program is not a public charge: “Receipt of the refund under this section may not be used in eligibility determinations for any state income support programs or in making public charge determinations.” Read the complete statute here: RCW 82.08.0206.

Generally, other benefits you may receive will not be affected by WFTC. Receiving WFTC payments is not considered income for any family. However, it is ultimately up to the corresponding public benefits agency to make determinations on eligibility for their programs. You can contact the Department of Social and Health Services (DSHS) at 877-501-2233 for more information.

A qualifying child must live with you, or your spouse if filing a married filing jointly tax return, in the United States for more than half of the year to qualify for the credit. So long as the primary applicant lives in Washington for the required 183 days during the tax year, then a child can still qualify if they live with the spouse outside of Washington for more than half the year and meet the other qualifying child requirements. Visit Qualifying Child Rules | Internal Revenue Service (irs.gov) for information on the qualifying child requirements.

No, this refund is available annually. You may apply for the Working Families Tax Credit every year that you file a federal tax return if you meet the eligibility requirements. 

DOR will make every effort to supply information in as many languages as possible using a variety of means, including informational materials and paper applications. Currently, the website and online application is available in English and Spanish. 

We offer the paper application and resources in several languages.

Yes, if you:

• Can demonstrate you were physically present in Washington for at least 183 days during the year for which you are claiming the credit.
• Filed a federal income tax return using an ITIN number.